1993 (9) TMI 230

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....G.R. Sharma, Member (T)]. - When the matter was called, Shri J.S. Agarwal the learned advocate appearing for M/s. Sardar Aluminium Factory, submitted that Rule 57G(2) speaks of the bill of entry. There is no further procedure laid down about the endorsement in the rule. He submitted that the goods were imported by M/s. Metal Trading Company and were sold to appellant in original packings. This a....

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.... "MODVAT Credit - Gate pass need not be in the name of the unit availing MODVAT Credit - Endorsement upto any number permissible - Endorsement on gate passes - Inputs received under gate passes endorsed three times before reaching the final user of inputs - MODVAT Credit permissible when goods in factory packed condition are received by parties intending to avail such credit - Department, however,....

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....herefore, if any claim of refund etc. arises subsequently, there is no mention in the original copy of the Bill of Entry which is accepted for such refunds etc. to show that modvat credit or any other benefit has been granted to the importers of the goods. He therefore, submitted that there is a detailed procedure laid down for the purpose of availing modvat credit on bill of entry to be followed ....